| Autor: |
Tisher, Simon |
| Předmět: |
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| Zdroj: |
Law Institute Journal: Official Organ of The Law Institute of Victoria; Nov2010, Vol. 84 Issue 11, p45-49, 6p, 1 Color Photograph |
| Abstrakt: |
The article discusses the High Court decision in Commissioner of Taxation v. Bamford; Bamford v. Commissioner of Taxation, the Australian Tax Office's (ATO) Decision Impact Statement (DIS), and their implications for the tax treatment of trusts. The case focused on the competing arguments about section 97(1) of Division 6 of the Income Tax Assessment Act 1936. The Commissioner's appeal and the Bamford's cross appeal were dismissed. Issues left unresolved by the ruling and DIS are also cited. |
| Databáze: |
Supplemental Index |
| Externí odkaz: |
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